CBP Issues FAQs on Section 232 Tariffs on Aluminum

What is the timing of duty calculations on immediate transportation in bond entries subject to Section 232?

Pursuant to the Presidential Proclamations, duties are due on goods entered, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on March 23, 2018.

For such entries covered by an entry for immediate transportation, and with a country of origin and Harmonized Tariff Schedule (HTS) classification subject to the Presidential Proclamations, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, pursuant to 19 CFR 141.69(b), which states:

Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.

Which Harmonized Tariff System (HTS) classifications under HTS 7616.99.51 are subject to the Section 232 duties?

Per Presidential Proclamation 9704, 7616.99.51.60 and 7616.99.51.70 are subject to the Section 232 duties.

Are the Section 232 duties due on imported goods subject to a Free Trade Agreement?

Yes.

Will all countries exempted from the Section 232 duties, e.g. Mexico and Canada, pay the additional duty as of May 1, 2018?

The exemptions are currently only effective through May 31, 2018.

Should all chapter 72, 73 and 76 be reported for additional duty or only HTS codes defined in the Proclamations 9704 and 9705?

Only HTS Codes defined in the Presidential Proclamation should be reported for additional duty.

Can chapter 98 HTS codes be transmitted along with HTS codes subject to Section 232 tariffs?

Yes. Up to 8 HTS codes can be transmitted on an entry summary line.

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